Let $[a_r,\dotsc,a_0]$ denote $\sum_{i=0}^r a_i10^i$ with $0\leq a_i\leq 9$. Let $0\leq n \leq 999$ be a perfect square, say $n=m^2$, where $m=[a,b]$.
Note that $m\leq 31$, so that $0\leq a\leq 3$.
Assume for a moment that
\begin{equation}
\label{eq1}
b\leq 3 \qquad\text{and}\qquad 2ab\leq 9.\qquad\qquad\qquad\qquad\qquad (*)
\end{equation}
Then $n=[a^2,2ab,b^2]$ and its reverse is also a square, namely $n'=[b^2,2ab,a^2]=[b,a]^2$. The pairs $(a,b)$ satisfying (*) with $a\leq b$ lead us to:
- $m=[0,0]$ yielding $n=000$
- $m=[0,1]$ yielding $n=001=1^2$, $n'=100=10^2$
- $m=[0,2]$ yielding $n=004=2^2$, $n'=400=20^2$
- $m=[0,3]$ yielding $n=009=3^2$, $n'=900=30^2$
- $m=[1,1]$ yielding $n=121=11^2$
- $m=[1,2]$ yielding $n=144=12^2$, $n'=441=21^2$
- $m=[1,3]$ yielding $n=169=13^2$, $n'=961=31^2$
- $m=[2,2]$ yielding $n=484=22^2$
agreeing with the list given by @kagami. When (*) does not hold, then if $b\geq 4$, then $a\leq 2$ and one checks by hand that if $m$ is any of
$$
4,\dotsc,9,14,24,15,25,16,26,17,27,18,28,19,29
$$
then $m^2$ reversed is not a square (I couldn't come up with a shortcut for this last step). Since $m=23$ also doesn't work, the above list is complete.
A general method should be hard to find, but the above approach may be used to produce more examples: if one takes $m=[a,b,c]$ subject to the conditions
$$
a^2,2ab,b^2+2ac,2bc,c^2 \leq 9
$$
then $m^2=[a^2,2ab,b^2+2ac,2bc,c^2]$, so that its reverse is also a square, namely $[c,b,a]^2$. For example,
- $221^2=48841$ and $122^2=14884$
- $201^2=40401$ and $102^2=10404$
- $301^2=90601$ and $103^2=10609$
and so on.
One can produce more numbers by taking $m=[a_r,\dotsc,a_0]$ satisfying similar conditions; in general, if you take $a_i\in \{0,1,2\}$ with lots of zeroes in the middle you will get a new example, as in @kagami's last examples. This method will give only answers with an odd numbers of digits, though.
Edit: Answering @kagami's comment, it turns out to be very hard to find examples with an even number of digits. I did a computer search for $m$ up to $10^8$ and, discarding cases ending with zeroes, I have found only:
- $1809 = 33^2$, $9801=99^2$
- $698896 = 836^2$
- $10036224 = 3168^2$, $42263001 = 6501^2$
- $637832238736 = 798644^2$
- $1021178969603881 = 31955891^2$, $1883069698711201 = 43394351^2$
- $4099923883299904 = 64030648^2$
I would expect that there is only a finite number of such examples.